Part 2520. PART 2520—RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE
- § 2520.104–1 - General.
- §§ 2520.104–2—2520.104–3 - §[Reserved]
- § 2520.104–4 - Alternative method of compliance for certain successor pension plans.
- §§ 2520.104–5—2520.104–6 - §[Reserved]
- § 2520.104–20 - Limited exemption for certain small welfare plans.
- § 2520.104–21 - Limited exemption for certain group insurance arrangements.
- § 2520.104–22 - Exemption from reporting and disclosure requirements for apprenticeship and training plans.
- § 2520.104–23 - Alternative method of compliance for pension plans for certain selected employees.
- § 2520.104–24 - Exemption for welfare plans for certain selected employees.
- § 2520.104–25 - Exemption from reporting and disclosure for day care centers.
- § 2520.104–26 - Limited exemption for certain unfunded dues financed welfare plans maintained by employee organizations.
- § 2520.104–27 - Alternative method of compliance for certain unfunded dues financed pension plans maintained by employee organizations.
- § 2520.104–28 - [Reserved]
- § 2520.104–41 - Simplified annual reporting requirements for plans with fewer than 100 participants.
- § 2520.104–42 - Waiver of certain actuarial information in the annual report.
- § 2520.104–43 - Exemption from annual reporting requirement for certain group insurance arrangements.
- § 2520.104–44 - Limited exemption and alternative method of compliance for annual reporting by unfunded plans and by certain insured plans.
- § 2520.104–45 - [Reserved]
- § 2520.104–46 - Waiver of examination and report of an independent qualified public accountant for employee benefit plans with fewer than 100 participants.
- § 2520.104–47 - Limited exemption and alternative method of compliance for filing of insurance company financial reports.
- § 2520.104–48 - Alternative method of compliance for model simplified employee pensions—IRS Form 5305–SEP.
- § 2520.104–49 - Alternative method of compliance for certain simplified employee pensions.
- § 2520.104–50 - Short plan years, deferral of accountant's examination and report.
- § 2520.104–51 - Alternative method of compliance for defined contribution group (DCG) reporting arrangements.
- § 2520.104a–1 - Filing with the Secretary of Labor.
- § 2520.104a–2 - Electronic filing of annual reports.
- §§ 2520.104a–3—2520.104a–4 - §[Reserved]
- § 2520.104a–5 - Annual reporting filing requirements.
- § 2520.104a–6 - Annual reporting for plans which are part of a group insurance arrangement.
- § 2520.104a–7 - [Reserved]
- § 2520.104a–8 - Requirement to furnish documents to the Secretary of Labor on request.
- § 2520.104a–9 - Annual reporting for defined contribution group (DCG) reporting arrangements.
- § 2520.104b–2 - Summary plan description.
- § 2520.104b–3 - Summary of material modifications to the plan and changes in the information required to be included in the summary plan description.
- § 2520.104b–4 - Alternative methods of compliance for furnishing the summary plan description and summaries of material modifications of a pension plan to a retired participant, a separated participant with vested benefits, and a beneficiary receiving benefits.
- § 2520.104b–10 - Summary Annual Report.
- § 2520.104b–30 - Charges for documents.
- § 2520.104b–31 - Alternative method for disclosure through electronic media—Notice-and-access.
- §§ 2520.105–1—2520.105–2 - §[Reserved]
- § 2520.105–3 - Lifetime income disclosure for individual account plans.
- SUBPART A [§ 2520.101–1 - § 2520.101–6] - Subpart A—General Reporting and Disclosure Requirements
- SUBPART B [§ 2520.102–1 - § 2520.102–4] - Subpart B—Contents of Plan Descriptions and Summary Plan Descriptions
- SUBPART C [§ 2520.103–1 - § 2520.103–14] - Subpart C—Annual Report Requirements
- SUBPART D - Subpart D—Provisions Applicable to Both Reporting and Disclosure Requirements
- SUBPART E - Subpart E—Reporting Requirements
- SUBPART F - Subpart F—Disclosure Requirements
- SUBPART G [§ 2520.107–1 - § 2520.107–1] - Subpart G—Recordkeeping Requirements